Cullinan v. Dunne

Opinion

RACANELLI, P. J.

This appeal presents a question of construction concerning the intended meaning of a testamentary direction that all specific bequests be exonerated from payment of death taxes, shifting liability therefor to the remaining estate. Upon examination of the limited record, we conclude that the trial court properly interpreted the provisions of the tax-relief clause to include gifts of specified interests in real property made under the provisions of paragraph Fourth of the will. For the reasons which follow, we affirm the order below.

Facts

The underlying facts are…